CSA Cosmic Co Ltd

CSA Cosmic Co Ltd operates with a debt-to-equity ratio of 0.51 and a current ratio of 1.41, indicating moderate leverage and adequate short-term liquidity. The company's price-to-book ratio of 1.72 suggests market valuation is in line with tangible book value, while the negative EV/EBITDA of -4.49 reflects current unprofitability. Free cash flow of -6.68 billion KRW and operating cash flow of -4.51 billion KRW highlight liquidity constraints despite holding 7.22 billion KRW in cash and equivalents. Profitability metrics show significant underperformance relative to industry norms. Return on equity of -40.27% and return on assets of -22.1% indicate substantial operational losses, with a gross margin of 36.5% (10.2 billion KRW gross profit on 27.93 billion KRW revenue) failing to cover operating expenses. The company reported a net loss of 6.67 billion KRW and operating loss of 6.6 billion KRW in the latest period. Geographic and segment exposure is concentrated in cosmetics and synthetic resin products, with no disclosed revenue breakdown by region or product line. The absence of segment reporting limits visibility into growth drivers or underperforming areas. The company's diversified product portfolio includes water tanks, guiding walls, and corrugated optic ducts, but no revenue concentration data is available. Growth trajectory is negative, with no forward-looking guidance provided. The company reported a net loss per share of -387 KRW in the latest period, with no analyst estimates for future earnings. Historical revenue of 27.93 billion KRW masks underlying operational challenges, as operating income and net income are both negative. Risk factors include liquidity pressure from negative free cash flow and operating cash flow, despite holding 7.22 billion KRW in cash and equivalents. The company's debt load of 8.45 billion KRW in long-term debt and 13.63 billion KRW in total liabilities creates leverage risk. Dilution risk is currently low, with no near-term share issuance plans disclosed. No recent filings or transcripts were provided to assess management commentary or strategic shifts. No recent events or disclosures were provided to assess management commentary, strategic shifts, or regulatory developments. The absence of 10-K filings or earnings call transcripts limits visibility into executive guidance or operational updates.